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A query was raised regarding whether a worker undergoing a business transfer at their workplace has one or two payers, which would determine their obligation to file an income tax return. The Directorate General for Taxes (DGT) ruled that, due to the transfer, the new employer maintains the status of the same employer, and therefore, the existence of more than one payer does not occur.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2017, se pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.
En supuestos de subrogación empresarial, el cesionario mantiene la condición de mismo empleador para determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. El límite para no estar obligado a presentar declaración será de 22.000 euros anuales por rendimientos del trabajo.
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